https://www.taxtmi.com/caselaws?id=412201 The tribunal affirmed the decision holding M/s Baba Trading Company liable for a significant amount under the Finance Act, 1994, as a franchisor in a franchise arrangement with M/s Shri Sai Transport and Courier Pvt Ltd. Despite the appellant's arguments, the tribunal determined that the service provided fell under the taxable category of 'franchisee service' and rejected claims based on judicial precedents and statutory interpretations. The tribunal upheld the demand notice and penalty imposition, dismissing the appeal and pronouncing the order on 09/09/2021. en-us Thu, 09 Sep 2021 00:00:00 +0530 Fri, 17 Dec 2021 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412201 The tribunal affirmed the decision holding M/s Baba Trading Company liable for a significant amount under the Finance Act, 1994, as a franchisor in a franchise arrangement with M/s Shri Sai Transport and Courier Pvt Ltd. Despite the appellant's arguments, the tribunal determined that the service provided fell under the taxable category of 'franchisee service' and rejected claims based on judicial precedents and statutory interpretations. The tribunal upheld the demand notice and penalty imposition, dismissing the appeal and pronouncing the order on 09/09/2021. Case-Laws Service Tax Thu, 09 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412201